Luther Manor Association

Analysis

Luther Manor Association is a registered charity in United States, based in Hannibal, MO. It received its IRS tax-exemption ruling in January 1973, 53 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Luther Manor Association reported income of $4.5m and spending of $4.9m, spending 108% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income grew from $4.2m to $4.5m (+8.3%), an average of +2.0% a year. Over the whole period it spent 107% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Luther Manor Association sits at the 91st percentile: it is larger than about 91% of them. Against every charity in United States with reported income it ranks in the 91st percentile, and in the 90th percentile within MO. Charities of a similar size with the same main cause include Prevent Child Abuse California ($4.5m), The Center for Teen Empowerment Inc ($4.5m) and Florida Elite Soccer Academy Inc ($4.5m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 0.2% and program service revenue 99% of the total. Other salaries and wages came to $2.9m. At year end it held assets of $4.1m against liabilities of $373k, net assets of $3.7m. It reported 147 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.